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EBA opinion on the European Commission’s draft simplified European Sustainability Reporting Standards (ESRS), assessing alignment with risk management needs, interoperability with global standards (ISSB), and proportionality of reporting reliefs under the Corporate Sustainability Reporting Directive (CSRD).

EBA submits its opinion to the European Commission on EFRAG’s draft simplified European Sustainability Reporting Standards (ESRS), supporting cost reduction while recommending continued sustainability risk analysis and time-limited reliefs under CSRD.